ANALISIS PERENCANAAN PAJAK MELALUI REVALUASI ASET TETAP BERWUJUD STUDI KASUS PT.PANCA TEKNIK

PT. Panca Tehnik is engaged in the industrial sector, since its inception the company has fixed assets in the form of land, buildings, machinery, inventory and office equipment. In paying taxes, companies usually make taxes to a minimum. One way to pass tax savings is through tax planning related to revaluation of fixed assets. The research method used is a quantitative descriptive analysis. Based on the results of the analysis in this study, that by applying revaluation will get a Final Income Tax of Rp. 170,226,542, which is obtained from the difference in book value before revaluation with the market price after revaluation and is subject to Final 10% Income Tax. Meanwhile, the amount of tax savings obtained by the company after tax planning is Rp. 7,790,531. And, obtained tax savings during the useful life of the company after revaluation of Rp. 900,450,408. Keywords: tax planning, revaluation, and fixed assets